IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 751 - 775 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202408003 7701.25-01 In General 02/23/2024 202408003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2024 202408002 401.29-00 Cash or Deferred Arrangements 02/23/2024 202408002 415.01-00 Limitation for Defined Benefit Plans 02/23/2024 202408002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/23/2024 202408001 1361.03-03 Electing Small Business Trusts 02/23/2024 202408001 1362.00-00 Election by Small Business Corporation 02/23/2024 202408001 1362.04-00 Inadvertent Terminations 02/23/2024 202408000 6110.00-00 Index for Public Inspection of Written Determination 02/23/2024 202407006 4945.04-04 Grants to Individuals 02/16/2024 202407005 1361.00-00 Definitions 02/16/2024 202407005 1361.03-00 Certain Trusts Permitted as Shareholders 02/16/2024 202407005 1361.03-02 Qualified Subchapter S Trusts 02/16/2024 202407005 1361.03-03 Electing Small Business Trusts 02/16/2024 202407005 1362.00-00 Election by Small Business Corporation 02/16/2024 202407005 1362.04-00 Inadvertent Terminations 02/16/2024 202407004 2056.07-00 Qualified Terminable Interest Property 02/16/2024 202407004 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407003 614.04-00 Aggregating Non-Operating Mineral Interests 02/16/2024 202407003 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/16/2024 202407002 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407001 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2024 202407000 6110.00-00 Index for Public Inspection of Written Determination 02/16/2024 Pagination First page « First Previous page Previous … Page 27 Page 28 Page 29 Page 30 Current page 31 Page 32 Page 33 Page 34 Page 35 … Next page Next Last page Last »
